M/S Z Engineers Construction Pvt Ltd vs Bipin Bihari Behera

The Supreme Court addressed the dismissal of an application under Article 227 of the Constitution of India concerning the impounding of power of attorneys under Order XIII Rule 8 of the Code of Civil Procedure, 1908. The Court held that the power of attorney, when it involves the transfer of possession of immovable property, is deemed a conveyance under Article 23 of the Indian Stamp Act, 1899, necessitating appropriate stamp duty payment. The Court affirmed the High Court's decision, emphasizing that the power of attorney must be impounded if insufficiently stamped as per Section 35 of the Act.